Cornell Terc Enterprises had the following accounts and normal balances listed on its December 31 adjusted trial balance: Service Revenue, $ 21,300 ; Salaries Expense, $ 7,200, Rent Expense, $ 4,200 ; Advertising Expense, $ 2,200 ; and Dividends, $ 5,900 . Journalize the closing entries for Cornell Terc Enterprises. (Record debits first, then credits. Select the explanation on the last line of the journal entry table. Check your spelling carefully and do not abbreviate. When applicable, use only the account names provided in the problem statement.)